Each Financial District has its own distinct appearance. The Japanese District appears to be a huge city that consists primarily of white buildings with red coloured roads and sky.
A huge road above the white building is used for connection to the portal to the real world, the gate of which resembles an iron maiden torture device.
At the center of a District, there is always a huge floating circular panel resembling a big gold coin surrounded by small coins. This panel has a digital counter which displays the amount of money in the district. Below the coin, there is a big hall where the stock holding data of Entres is displayed.
The District has a very futuristic and fantastic appearance, with various very strange architectural elements such as frames floating in the air.
A Financial District always appears at the heart of the country's economy. The Japanese District, for instance, services Tokyo. The layout of a District (such as the placement of buildings and roads) always copies the layout of the city it services.
The District can only be accessed by Entrepreneurs via Itaneda's taxi. Non-Entres cannot access the District, and bankrupted Entres are permanently banished as well. However, Midas Money can be transported from the District to the outside world with no problem.
The District is primarily used to host Deals, which can be held anywhere in District just as long as the area has been emptied first. Entres can also observe Deals and place bets on the results. The District is also home to many conveniences a regular city would have, including restaurants and such.
Each Financial District has its own Masakaki recolor, who speaks the serviced country's language. Judging by the number of Masakakis seen in the last episode, there may be 10 Financial Districts all in all, but this is not entirely conclusive (some Masakakis may be attached to more than one District, or some Masakakis may be absent from the scene).
The size of a District is proportional to the strength of the economy in the country it serves. If a country goes through a massive economical crash and the amount of money in the District hits zero, Midas Bank repossesses not just the whole District, but the whole country along with it, triggering the phenomenon known as C.
It's uncertain how long the Districts have existed. Jennifer Sato takes a legend from certain region of Eastern Europe as a proof of the city's existence. She assumes that the city originally existed in the Middle Ages, but this is a theory which has not been conclusively verified.